Writ Petition Rejected Due to Availability of Statutory Appeal in Fake ITC Case

Braham Prakash Vs Additional Commissioner (Delhi High Court) The Delhi High Court declined to entertain a writ petition challenging a GST demand order alleging fraudulent availment of Input Tax Credit (ITC) and directed the petitioner to avail the statutory appellate remedy under Section 107 of the CGST Act. The petitioner contended that no personal hearing was granted before passing the impugned order dated 21 January 2025 and that the Show Cause Notice dated 23 July 2024 was uploaded beyond the limitation period. The Revenue submitted that the impugned order was appealable and involved serio...